Ref. Status of
Audit Observations Audit Recommendations
Implementation
Regulations (IRR) of Republic Act No. supplies from private
(RA) 9184, resulting in the loss of suppliers.
potential savings amounting to
₱448,176.37, which the Province
could have availed of had the supplies
been purchased through the DBM-PS.
2019 The Bids and Awards Committee 97. Management requires the BAC to: (a) Submit the APP-CSE to PS- Implemented
AAR, (BAC) did not submit the CY 2019 DBM within the prescribed timeframe as required under DBM Circular
AO No. Annual Procurement Plan for PS-01-2018 dated August 09, 2018, to ensure inclusion of common-use
12, page Common-Use Supplies and supplies needed by the Province in the Consolidated APP-CSE, and to
55 Equipment (APP-CSE) to the allow the PS-DBM to determine its inventory requirements.
Procurement Service-Department of Henceforth, properly plan the procurement of common-use supplies on
Budget and Management (PS-DBM) a quarterly basis from PS-DBM to avail of volume discounts inherent
as required in Section 6.4(e) of DBM in bulk purchasing; and (b) Refrain from splitting requisitions and
Memorandum Circular No. 2018-01 procure common-use supplies not available in the PS-DBM through
dated May 28, 2018 and as reiterated competitive bidding in accordance with Section 10, Rule IV of the
in Section 3 of DBM Circular No. PS- Revised IRR of R.A. 9184, save only in cases provided under Rule XVI
01-2018 dated August 09, 2018. of the IRR.
Hence, common-use supplies needed
by the Province amounting to
₱7,098,967.43 were not available from
the PS-DBM, and thus, were procured
from private suppliers through
shopping instead of public bidding,
precluding the Province from
obtaining volume discounts inherent in
bulk purchasing.
2019 Owing to the failure of the 22 LGUs to 98. The ENRD provide more coaching and technical assistance to the rest Implemented
AAR, submit their respective Solid Waste of the component cities and municipalities in the preparation of their
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